Gurcharan Singh Bhatia vs. Commissioner, Delhi GST And Ors.

W.P.(C)/16125/2022HC DelhiGSTCNR DLHC01080968202216 December 2022Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages

For Petitioner: Mr Vineet Bhatia and Mr A. Jagannath Mishra, AdvcatesFor Respondent: Ms Shaguftha Hameed, proxy counsel for Mr Rajeev Aggarwal, ASC with Ms Shilpa Singh and Ms Divyanshi Bansal, Advocates

AI SummaryPartly Allowed

Held

The High Court set aside the Appellate Authority's order dismissing the appeal on limitation. It directed that the petitioner's appeal be considered on its merits, considering the peculiar circumstances.

Facts

The petitioner's GST registration was cancelled for non-filing of returns. His appeal against the cancellation was dismissed by the Appellate Authority solely on the grounds of limitation. The petitioner sought to have his appeal considered on merits.

Key Issues

Whether the appeal against GST registration cancellation should be considered on merits despite being filed beyond the limitation period, given the circumstances.

Sections Cited

Not specified

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Cause title — parties, addresses and appearances

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16125/2022 GURCHARAN SINGH BHATIA ..... Petitioner Through: Mr Vineet Bhatia and Mr A. Jagannath Mishra, Advcates. versus COMMISSIONER, DELHI GST AND ORS. ..... Respondents Through: Ms Shaguftha Hameed, proxy counsel for Mr Rajeev Aggarwal, ASC with Ms Shilpa Singh and Ms Divyanshi Bansal, Advocates. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R % 16.12.2022

The petitioner has filed the present petition being aggrieved by an order dated 21.08.2019, whereby his registration under Central GST Act was cancelled. He claims that the same was done without affording him any opportunity to be heard. The petitioner also impugns a show cause notice dated 14.05.2019 issued prior to the order of cancellation.

The petitioner had appealed the cancellation order dated 21.08.2019 before the Appellate Authority. However, the same was dismissed by an order dated 21.10.2022 on the ground of limitation.

The petitioner owns a commercial property and had rented the same. The petitioner held the Registration No. GSTIN 07AHNPB4697E1Z6. The petitioner had defaulted in filing the returns as re

The judgment continues below.

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